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Tax Democracy in a Global society: Discourses surrounding states and Transnational corporations within the EU
Stockholm University, Faculty of Social Sciences, Department of Human Geography.
2016 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

This essay concerns European economic geography in the new globalized world of knowledge-based economy, characterized by information and communication technology. Glob-alization has boosted trade and increased foreign direct investments in many countries. Hence it supports growth, creates jobs, fosters innovation, and has lifted millions out of poverty. 

This essay explores the revelations from the ongoing media coverage of the European tax havens and the companies that exploit them in so called “sweet heart deals”. By use of a case study two member states of the European Union are featured and analyzed. Luxembourg and Ire-land are both under the scrutiny of the European Commission but are not one and the same. Ire-land seems to have been caught up in a “race to the bottom” while Luxembourg seemingly only reap the benefits of the tax constructions made possible by the global economy. The British media outlet is used as it watches on Luxembourg and Ireland which figure as deterring examples of how economic globalization make it possible for multinational corporations to override the nation´s autonomy. This essay will analyze the content as well as language used in British news media in light of human geographical theories.

The aim of the essay is to contribute with knowledge to clarify the human geographical phe-nomenon of tax avoidance; to explore the coverage of recent exposures of aggressive tax avoid-ance, schemes, of questionable transfers of large amounts of capital, of tax arrangements, of hid-den ownership and so on. These issues have been especially featured in the international debate. The essay will draw on the official data to give a background to the analysis.  

Place, publisher, year, edition, pages
2016. , 44 p.
Keyword [en]
Globalization, aggressive tax planning, post-colonialism, liberalism, states, TNCs
National Category
Social Sciences Human Geography
Identifiers
URN: urn:nbn:se:su:diva-126531OAI: oai:DiVA.org:su-126531DiVA: diva2:900868
Available from: 2016-02-05 Created: 2016-02-05 Last updated: 2016-02-05Bibliographically approved

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